[2] Some scholars, such as Binayak Misra and R. C. Majumdar, argued that the dynasty was associated with a tribe called Bhauma, whose members originally lived on the Mahendra mountain.

[3] The text also associates the Bhauma tribe with a king called Guha, which according to Misra, explains the name of dynasty's capital – Guhadevapataka (or Guheshvarapataka).

Critics of this theory point out that the term "Mahendra Bhauma" occurs in only one manuscript of Vishnu Purana, and its meaning is not clear.

Another point cited in support of this theory is the fact that among some Bhuyan aristocratic families, the eldest son was named after his grandfather.

Similarly, the 15th century writer Sarala Dasa, in his Odia language version of Mahabharata, states that "Vishnukara" was the founder of the Kara family.

[1] However, Dineshchandra Sircar dated the beginning of this era to 831 CE, based on his analysis of the astronomical data in the Dashapalla inscription of the Bhauma-Kara feudatory Shatrubhanja II.

[15] Between 790 and 829, during the reigns of Shubhakara I and his elder son Shivakara II, a series of Rashtrakuta and Pala invasions weakened and disintegrated the Bhauma kingdom.

The Dhenkanal inscription of Tribhuvana-Mahadevi I (c. 846) suggests that the Bhauma-Kara kingdom was in a bad shape before her father Rajmalla put an end to the Rashtrakuta-Pala domination.

[17] Most modern scholars believe that she acquired the throne with the help of her father Janmejaya I, who was a ruler of the neighbouring Somavamshi dynasty.

[18] The records of the later Bhauma-Kara kings do not mention her reign, which suggests that she was not recognized as a legitimate ruler by the sons of Shivakara III, who probably set up parallel governments.

Their land grant inscriptions suggest that in its palmy days[21] their kingdom included a major part of Odisha, as well as the Midnapore district of West Bengal.

[22] These feudatories included the Gangas of Shvetaka, the Shulkis of Kodalaka, the Tungas of Yamagartta, the Nandodbhavas of Jayapura, and the Bhanjas (of Khigingakotta, Khinjali, and Vajulvaka).

[24] The kingdom was divided into administrative units called the mandalas (revenue divisions), vishayas (districts), khandas (sub-divisions), and villages (Patakas, Patikas and gramas).

Shubhakara III, also a Buddhist, granted a portion of the Noddilo village to the Pulindeshvara shrine dedicated to Vaidyanatha-bhattaraka (an aspect of Shiva), as attested by his Hindol inscription.

According to the Dhenkanal inscription of Tribhuvana-Mahadevi I, her predecessors Shivakara I and Shantikara I "exhausted treasures of their vast empire on religious works in order to enlighten their country and others", and constructed several mathas, monasteries and temples.

[28][29] The Chinese records also state that, in 795, the Tang emperor Dezong received an autographed manuscript as a gift from the king of the Odra country.

According to a Dhauli cave inscription, Bhimata and Bhatta Loyamaka constructed a monastery named Arghyaka Varatika in the Bhauma year 93 (c. 829), during the reign of Shantikara I.

[15] The later part of the Bhaumakara rule marked the revival of Brahmanism in Odisha, which may have resulted from the royal attempts to curb the unconventional activities being carried out in name of Tantric Buddhism (Vajrayana).

[30] Madhava-devi, the queen of Shubhakara I constructed a temple dedicated to Madhaveshvara (Shiva), and appointed a Shaivite acharya (religious leader) for conducting worship.

[7] Queen Tribhuvana-Mahadevi I (c. 846), whose father appears to have played an important role in evicting the Rashtrakuta and Pala invaders from the kingdom, was a Vaishnavite.